Section 143(3) — ITAT Judgements
246 tribunal judgements dealing with Section 143(3). Each case includes the facts, the legal issues raised and how the tribunal decided — free to read, no signup.
Ahlcon Parenterals (India) Ltd Vs. ACIT
ITA No. 5279/Del/2025Delhi Bench17 Feb 2026AY 2021-22The assessee company, Ahlcon Parenterals (India) Ltd, engaged in the business of manufacturing hospital care products, filed its return of income for AY 2021-22 declaring a total loss. The Assessing Officer rejected the books of account and…
Read summaryM/s A2Z Maintenance and Engg. Services Ltd. vs DCIT
ITA Nos.3505 To 3507/Del/2016 & ITA Nos.3415 to 3417/Del/2016Delhi Bench ‘F’, New Delhi25 Feb 2026AY 2011-12 to 2013-14The appeals pertain to the assessment years 2011-12 to 2013-14. The assessee, M/s A2Z Maintenance and Engg. Services Ltd., filed appeals against the orders passed by the ld. CIT(A)-3, Gurgaon, confirming certain additions made by the Assess…
Read summaryRaidenbit Interactive Pvt. Ltd. vs. Assessing Officer, National Faceless Appeal Centre (NFAC)
ITA No.8113/Del/2025F Bench, New Delhi24 Feb 2026AY 2022-23The assessee/appellant is aggrieved against the lower authorities' action treating its share capital/premium of Rs.6,76,72,921/- as well as unexplained investments in mutual funds and sales promotion expenditure as not allowable in the asse…
Read summaryArjun Singh vs. Income Tax Officer, Ward-1(1), Faridabad
ITA No. 5095/Del/2025Delhi Bench17 Feb 2026AY 2013-14The assessee, a farmer in Haryana, sold part of his ancestral agricultural land for ₹1.18 crores in cash and received a cheque for ₹4.66 crores. The cash was deposited in the assessee's bank account, and the sale deed was registered on 11.0…
Read summaryPuran Store vs Assistant Commissioner of Income Tax, Circle-43(1)
ITA No.5590/Del/2025Delhi Bench ‘F’23 Feb 2026AY 2017-18The assessee, Puran Store, was issued a notice under section 148A(b) seeking explanation for cash deposits of Rs 1,58,80,000/-. The assessee furnished an explanation stating the deposits were from cash sales and matched VAT returns. The Ass…
Read summaryBHARAT GUPTA vs. ITO, WARD-72(4)
ITA No. 1764/Del/2023DELHI BENCH ‘A’ : NEW DELHI20 Feb 2026AY 2011-12The assessee filed his return of income on 29.3.2012 declaring an income of Rs. 2,17,100/-. AO noted that the information was received from ADIT(Inv), Unit-1(3), Mumbai vide office letter No. ADIT(Inv.)/Unit-1(3)/Diss./DMC EDU/2017-18/5 dat…
Read summaryACIT, Central Circle-25, New Delhi vs. JBM Projects and Infrastructures Pvt. Ltd
ITA No. 2800/Del/2024Delhi Bench20 Feb 2026AY 2015-16The appeal in ITA No.2800/Del/2024 for AY 2015-16, arises out of the order of the ld Commissioner of Income Tax (Appeals)-28, New Delhi dated 08.03.2024 against the order of assessment passed u/s 153C/143(3) of the Income-tax Act, 1961 date…
Read summaryIncome Tax Officer, Ward-23(2), New Delhi-110002. Vs. M/s Shiva Drums Pvt. Ltd.
ITA Nos.436 & 519/Del/2020Delhi Bench19 Feb 2026AY 2012-13These Revenue’s twin appeals ITA Nos. 436 & 519/Del/2020 for assessment year 2012-13, arise against the Commissioner of Income Tax (Appeals)-8, New Delhi’s orders dated 14.11.2019 & 13.12.2019, in case no. 10520/17-18 and 10521/17-18, invol…
Read summaryHaldiram Snacks Pvt. Ltd. vs. DCIT
ITA No.4959/Del/2025Delhi Bench18 Feb 2026AY 2020-21The assessee, Haldiram Snacks Pvt. Ltd., filed an appeal against the order of the Commissioner of Income Tax (Appeals)-29/NFAC, New Delhi dated 20.06.2025 for A.Y. 2020-21. The assessee challenged the assessment order dated 28.09.2022 passe…
Read summaryAGF Finlease (India) Limited vs Income Tax Officer
ITA No.5117/Del/2025Delhi Bench18 Feb 2026AY 2017-18The appeal by the assessee is directed against the order of National Faceless Appeal Centre/Ld. Commissioner of Income Tax(Appeals), New Delhi, dated 23.06.2025 arising out of assessment order dated 06.12.2019 passed under section 143(3) of…
Read summaryACIT, CC-25 vs. Shri Bir Kumar Jain
ITA No.4359/Del/2025'A' Bench, Delhi18 Feb 2026AY 2019-20The appeal and Cross Objection were preferred by the Revenue and the Assessee against the order dated 25.03.2025 of the Ld. CIT(A)-29, New Delhi. The assessment order dated 23.04.2021 u/s 143(3) of the Income Tax Act, 1961 was passed by the…
Read summaryIndian Footwear Components Manufactures Association, Noida Vs. ACIT Assessment Unit NFAC, Delhi
ITA No.8343/Del/2025Delhi Bench17 Feb 2026AY 2018-19This appeal is filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)/NFAC dated 12.10.2025 for A.Y. 2018-19 in dismissing the appeal of the assessee without giving any directions/decision on the issues rais…
Read summaryCharu Shekhar Gupta vs. ACIT, Central Circle-3, New Delhi
ITA Nos.479 & 480/Del/2017; 6358 & 6365/Del/2019; ITA No.1154 & 1156/Del/2017; C.O. No.76/Del/2017Delhi Bench16 Feb 2026AY 2006-07, 2007-08, 2009-10, 2011-12, 2012-13The instant batch of seven cases involves the single assessee, namely, Sh. Charu Shekhar Gupta. The cases involve various assessment years and proceedings under different sections of the Income Tax Act. The assessee's appeals challenge the …
Read summaryPark View Automotives P. Ltd. vs. ITO, Ward 19(3), Delhi
ITA No.5711/Del/2025Delhi Bench13 Feb 2026AY 2012-13The assessee filed its return of income declaring income at Rs.728/- for AY 2012-13. The assessment was reopened based on information from the Investigation Wing about bogus entries amounting to Rs.1,62,40,000/- and Rs.13,60,000/-. The AO i…
Read summaryMcKinsey & Company India LLP Vs Additional / Joint / Deputy/Assistant Commissioner of Income Tax, Income-tax Officer, National e-Assessment Centre, Delhi-110002.
ITA No.- 1028/Del/2021Delhi Bench13 Feb 2026AY 2016-17The assessee, McKinsey & Company India LLP, filed an appeal against the final assessment order dated 30.06.2021 passed under section 143(3) read with section 144C(3) r.w.s. 144B of the Income-tax Act, 1961. The appeal was filed pursuant to …
Read summaryAssistant Commissioner of Income Tax, CC-30 vs VINOD KUMAR
ITA Nos.3746, 3747 and 3748/Del/2025DELHI BENCH ‘F’, NEW DELHI11 Feb 2026AY 2018-19, 2019-20, 2020-21The Revenue has appealed against the orders dated 28.02.2025 passed by the learned Commissioner of Income Tax(Appeals)-30, New Delhi, for Assessment Years 2018-19, 2019-20 and 2020-21. The assessments were framed by the Assessing Officer un…
Read summaryShri Abhimanyu Nath Vs. The I.T.O
ITA No. 4930/DEL/2025Delhi 'C' Bench11 Feb 2026AY 2012-13The assessee, Shri Abhimanyu Nath, is engaged in the business of manufacture and export of garments through his proprietorship firm M/s. AZURE. The assessee filed his return of income for the year under consideration on 15.09.2012 declaring…
Read summaryM/s Kumar Foods Industries Ltd. vs ACIT
ITA Nos. 2132 to 2138/Del/2019Delhi Bench 'F', New Delhi11 Feb 2026AY 2009-10, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15, 2015-16The assessee, M/s Kumar Foods Industries Ltd., filed seven appeals against the CIT(A)-29, New Delhi’s order dated 22.10.2018 for Assessment Years 2009-10 to 2015-16. The assessee challenged the rejection of its books and the estimation of t…
Read summaryM/s. Decent Securities (P) Ltd. vs ACIT
ITA No.6472/Del/2025Delhi 'A' Bench10 Feb 2026AY 2017-18The present appeal is filed by assessee against the order dated 31.07.2025 by Ld. Commissioner of Income Tax (A), National Faceless Appeal Centre (NFAC), Delhi in Appeal No.CIT(A), Delhi-3/10397/2019-20 passed u/s 250 of the Income Tax Act,…
Read summarySh. Pawan Kumar Laur vs. Income Tax Officer
ITA No.154/Del/2026Delhi Bench9 Feb 2026AY 2022-23The assessee’s appeal for assessment year 2022-23 arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2025-26/1083072449(1), dated …
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